Kilometre allowance
For your commuting days, you can apply for a supplementary kilometre allowance in the Terms of Employment Individual Choices Model. You will not be reimbursed in full for your commuting expenses, but by offsetting your gross income, you will benefit from a tax benefit.
Application
The application for offsetting your commuting expenses in the Terms of Employment Individual Choices Model consists of two steps that you need to take at different times of the year.
Step 1
Enter your commuting days in Shuttel every month
This is important for offsetting. Follow the step-by-step plan.
Step 2
Request annual offsetting of commuting expenses
- Log in to Remote Workplace.
- Select SAP Self Service.
- Fill in the ‘Offsetting commuting expenses against gross income’ application form in the Individual Choices Model tab by 30 November at the latest.
For more information on how to apply, follow the step-by-step plan in this Knowledge Item.
Conditions
What conditions do you have to meet to qualify for the kilometre allowance?
- You can submit your application starting from 1 February: you can offset your holiday allowance, gross income or end-of-year bonus until 30 November.
- Are you a new employee and did you start work before 1 November? If so, the effective date is the date of commencement of employment. Did you start work on or after 1 November? If so, you can join the Terms of Employment Individual Choices Model from 1 February of the next year.
- You must reapply for this supplementary allowance based on the Individual Choices Model every year.
Amount of the allowance
The amount of allowance you receive depends on the number of kilometres and the commuting days you registered in Shuttel.
- The allowance is €0.23 per kilometre.
- Annually, you can claim a maximum of 214 commuting days.
- The allowance is calculated based on the number of kilometres in Shuttel between your home and your work address and the commuting days you registered in Shuttel.
- If you are already receiving a commuting allowance, this will be deducted from your fiscal kilometre allowance.
- If your commute (single journey) is more than 75 kilometres, your allowance will be calculated retroactively. If you have received too much, this amount will be adjusted subsequently.
Relocation
If the number of kilometres between your home and your work address has changed, please adjust this in Shuttel.
Deduct your travel expenses via your income tax return (only valid in 2024)
If you travel by public transport, you may, under certain conditions, deduct a fixed amount for travel costs from your income on your tax return. Read more about this option on the website of the Dutch Tax Authority.
Starting from 2025, you will be fully reimbursed for your commute by public transport, and you will no longer have to deduct this from your income when filing your tax return.